Allowing the petition the Court held that decision rendered by Tribunal in assesee’s case for an earlier period on a particular issue is binding upon Commissioner ( Appeals ) and subordinate authorities in their own case for subsequent periods involving same issue particularly when such decision of Tribunal has became final . Followed Honda Siel Power Products Ltd v. CIT ( 2007) 295 ITR 466 (SC)/( 2008) (221) E.L.T 11 (SC)/ (WP.No. 6830 of 2021 dt . 28 -9 2021 )
Koluthra Exports Ltd v. UOI 2022 (57) G.S. T.L 112 ( Ker ) (HC)
Service Tax , Finance Act , 1994 .( 1994) 207 ITR 53 (St) (91 )
S . 74: Rectification of mistake –Precedent – Decision rendered by the Tribunal for assessee’s own case is binding on the Commissioner ( Appeals ) – Failure to consider the decision is mistake apparent on record .[ Art , 226 ]